2024 Sales Tax by State – Ohio

2024 Ohio Sales Tax Fact Sheet For General Tangible Items

Last Tax Rate Changed on: July 1, 2024

Ohio Sales and Use Tax Rate Lookup by Address:

Use USgeocoder Sales and Use Tax Online Lookup Tool to search state-wide, county, local and special district sales tax rates and tax reporting details for any physical address and PO Box in Ohio.

To learn more about the latest changes, bookmark 2024 Ohio Sales and Use Tax Rate Changes post.

Ohio Sales tax components:
Statewide tax
Local district tax: County tax and Special District tax

Ohio Statewide Sales Tax Rate:
5.75%

Highest Total Local District Sales Tax Rate in Ohio:
2.25%

Highest Total Sales Tax Rate with Local District Sales Tax in Ohio:
8.00%

Number of Counties in Ohio:
88

Number of Municipalities (Incorporated cities, Town & Villages) in Ohio:
Approx. 938

Can I Use Zip Codes to Determine Correct Sales Tax Rates in Ohio?
Not recommended

Zip codes can cross state, county, municipality and special district boundaries. In order to correctly calculate the sales tax rate, you should consider an address-based solution such as USgeocoder to identify if an address is in an incorporated city or an un-incorporated area, and whether it is within the boundary of a particular special district, so you can use such information to determine its sales tax rates.

Learn more about how postal zip codes, mailing cities and incorporated cities work. 

Can I Use City to Determine Correct Sales Tax Rates in Ohio?

Not recommended

In Ohio, some transit authority districts only apply to certain municipalities within counties. In order to correctly calculate the sales tax rate, you should consider an address-based solution such as USgeocoder to identify the municipality that the address is in, so you can use such information to determine its sales tax rates.

Are Sales Tax Rates and Use Tax Rates the Same in Ohio?
No

Does Ohio Have Tax Codes for Tax Return Reporting Purpose?
Yes

Sales and Use Tax Rate Update Schedule in Ohio:
Update Frequency: Quarterly
Last Tax Rate Changed on: October 1, 2023

Does Ohio Have an Origin-Based or Destination-Based Sales Tax Collection?

Origin

Origin-based: sales tax is charged based on where the seller is located.
Destination-based: sales tax is charged based on where the buy is located

Is Ohio a Full Member of Streamlined State?
Yes

A streamlined Full Member State is a state that has been found to be in compliance with the Streamlined Sales and Use Tax Agreement (SSUTA) and its laws, rules, regulations, and policies and bring them into compliance are in effect. See details on Streamlined Sales Tax Governing Board’s website.

Does Ohio Have Sales Tax Holidays?
Yes

Wayfair Sales Tax Implementation in Ohio:
Sales Thresholds: $100,000, or
Number of Transactions: 200

Wayfair sales tax implementation applies to out-of-state sales, remote sales, Internet sales and online sales. See details on https://tax.ohio.gov/wps/portal/gov/tax/business/ohio-business-taxes/sales-and-use/out-of-state-sellers.

Does Ohio Charge Sales Tax on Digital Goods?
Generally Yes
See details on: https://tax.ohio.gov/help-center/faqs/sales-and-use-tax-digital-products

Does Ohio Charge Sales Tax on Services?
Depends on the type of the service
See details on: https://tax.ohio.gov/help-center/faqs/sales-and-use-applying-the-tax-what-is-and-isnt-taxable/sales-and-use-applying-the-tax.

Does Ohio Charge Sales Tax on Shipping?
Generally yes
See details on: https://tax.ohio.gov/help-center/faqs/sales-and-use-applying-the-tax-what-is-and-isnt-taxable/sales-and-use-applying-the-tax

Ohio State Sales and Use Tax Authority:
Ohio Department of Taxation
Website: https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/sales-use-tax

Looking for an Online Solution that provides real-time sales tax rates for your application? 

Try USgeocoder API. It provides all the information you get from USgeocoder Live Demo.  You can use it to lookup sales and use tax rate information one address at a time. However if you have a large number of addresses and would like to save time, USgeocoder can do it for you through batch processing service.

---

SALES TAX BY STATE

STATES WITH STATE AND LOCAL SALES TAX:
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Hawaii, Idaho, Illinois, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Nebraska, Nevada, New Mexico, New York, North Carolina, North Dakota, Oklahoma, Ohio, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming

STATES WITH NO SALES TAX:
Delaware, Montana, New Hampshire, Oregon

STATES WITH ONLY STATE-WIDE SALES TAX AND NO LOCAL SALES TAX:
Connecticut (6.35%), District of Columbia (6.00%), Indiana (7.00%), Kentucky (6.00%), Maine (5.5%), Maryland (6.00%), Massachusetts (6.25%), Michigan (6.00%), New Jersey (6.625%), Rhode Island (7.00%)

---

DISCLAIMERS:

SALES AND USE TAX INFORMATION ON THIS BLOG REFERS TO THE GENERAL SALES OF TANGIBLE PERSONAL PROPERTY. IN MANY STATES, THERE ARE DIFFERENT RATES FOR RENTAL, LEASING, AND TANGIBLE ITEMS SUCH AS VEHICLE, EQUIPMENT, FOOD, OR CLOTHING. SOME STATES HAVE DIFFERENT SALES TAX RATES THAN USE TAX RATES. EACH STATE HAS ITS OWN RULES ON EXEMPTIONS. PLEASE REFER TO THE SALES AND USE TAX LAW OF INDIVIDUAL STATES FOR DETAILS.

USGEOCODER LLC IS NOT ASSOCIATED WITH ANY GOVERNMENT AGENCIES IN ANY MANNER. ALL INFORMATION PROVIDED ON THIS WEBSITE IS PREPARED FOR GENERAL INFORMATIONAL PURPOSES ONLY. YOU SHOULD CONSULT YOUR OWN TAX, LEGAL AND ACCOUNTING ADVISORS TO ADDRESS YOUR SPECIFIC QUESTIONS AND BEFORE ENGAGING IN ANY TRANSACTION RELATED TO SALES AND USE TAX.